On December $31,2021,$ when its Allowance for Doubtful Accounts had a zero balance, Marigold Co$.$ estimated that $2\%$ of its net accounts receivable of $$443,800$ will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accouets. On May $11,2022,$ Mar igold Co deler mined that the tetf shoemther menount was uncollectible and wrote off $$2,219.$ On June $12.2022\mathrm{.}5$ vecmaher paid the amount previoully witten oft.

Frepare the journal entries on December $31,2021,$ May $11,2022,$ and June $12,2022.($Credit account titles ore automatically indented when amount is entered. Do not indent manually, flecord journal entries in the order presented in the problem.$)$